Monday Law Report: 30 July 2001 - Case Summaries

The Independent (London, England), July 3, 2001 | Go to article overview
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Monday Law Report: 30 July 2001 - Case Summaries


THE FOLLOWING notes of judgments were prepared by the reporters of the All England Law Reports.

LEGAL AID

R (on the application of Wulfsohn) v Legal Services Commission; Admin Ct (Collins J) 7 June 2001.

On the true construction of reg 66A of the Civil Legal Aid (General) Regulations 1989, "information" included information held by a third party notwithstanding that the assisted person could not compel the third party to provide it. A claimant who was in receipt of income support which he repaid when he obtained occasional income from work was entitled to a nil contribution.

The claimant appeared in person; Gemma White (Legal Services Commission) for the commission.

CORPORATION TAX

Inland Revenue Commissioners v John Lewis Properties plc; Ch D (Lightman J) 13 June 2001.

Where a taxpayer had assigned its entitlement to rent due to it as reversioner under leases granted to associated companies, the proceeds of the sale of that right to receive future income could not be treated as income for income tax purposes.

Launcelot Henderson QC, Michael Furness QC (Solicitor of Inland Revenue) for the commissioners; David Goldberg QC, Wayne Clark (Lovells) for the taxpayer.

EDUCATION

W v Gloucestershire County Council; Admin Ct (Scott Baker J) 14 June 2001.

The words "appropriate for the child" in s 324(4)(a) of the Education Act 1996 should be given a wide interpretation. Accordingly, when specifying, in a statement of special needs, a type of school or institution that would be appropriate for the child, consideration should be given to difficulties which would arise in a change of course or syllabus.

Clive Rawlings (Ashok Patel & Co) for the appellant; Clive Sheldon (Graham Limbrick, Gloucester) for the respondent.

THEFT

R (on the application of A) v Snaresbrook Crown Court; Div Ct (Lord Woolf CJ, Bell J) 14 June 2001.

A director of a company could be guilty of theft from that company where there was an appropriation within the definition in s 3 of the Theft Act 1968, provided that the appropriation was dishonest and the dishonesty was directed at the company.

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Monday Law Report: 30 July 2001 - Case Summaries
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